The Ministry of Textiles through notification dated August 13, 2021 has issued guidelines for extending the Scheme for Rebate of State and Central Taxes and Levies on Export of Apparel/Garments and Made-ups (RoSCTL). The RoSCTL scheme shall continue w.e.f. January 01, 2021 to March 31, 2024 for apparel/garments and Made-ups in exclusion of RoDTEP.
The Central Government shall provide for rebate of State and Central Taxes and Levies in addition to the Duty Drawback Scheme, on export of apparel/ garments and Made-ups in consonance with the recognized international economic principle of zero rating of export products. An exporter opting for this scheme shall make claim for rebate on exports at item level. An exporter may generate electronic duty credit scrip for value, lying in his electronic duty credit ledger created by customs authority.
